Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Frequently Asked Questions About Agricultural Exemptions

2 - Are there any special provisions for sales by farmers?

Yes. The tax does not apply to the sale of an agricultural product by a farmer. Sales of flowers, sod, decorative trees, shrubs and any other product usually sold by a nursery or horticulturist do not qualify for this exemption.

Links for Agricultural Exemptions FAQs
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Agricultural Exemptions
Agricultural Exemptions FAQs
  q1 - 1 - What records of sales should vendors who sell agricultural equipment and supplies maintain?
  q2 - 2 - Are there any special provisions for sales by farmers?
  q3 - 3 - Are there any exemptions for food processing?
Download for Adobe Reader Homepage